12A and 8og Registration
Done-for-you by Company Mitra's qualified experts — 100% online, transparent pricing, no running around.
- 1 month
- 100% Online
- Qualified Experts
- Secure Payment
What you get
- Filed registration application acknowledgement
- Provisional registration certificate under section 33
- Provisional approval certificate under section 354 (80G)
- Unique Registration Number (URN) for the entity
- Reply drafts to department queries, if any
Documents required
Keep these ready — scanned copies or clear phone photos are fine.
- PAN of the trust or society or Section 8 company (Company) – Mandatory
- Registration certificate (trust deed or society or Section 8 certificate) (Company) – Mandatory
- Trust deed or MOA and AOA or bye-laws (Company) – Mandatory
- PAN and Aadhaar of trustees or directors (Authorised signatory) – Mandatory
- Note on activities and objects (Company) – Mandatory
- Financial statements for last 3 years (if in existence) (Company) – Optional
- Bank account details and statement (Company) – Mandatory
- Darpan ID (NITI Aayog), if registered (Company) – Optional
- Details of FCRA registration, if any (Company) – Optional
- DSC of authorised signatory (Authorised signatory) – Optional
How it works
Provisional registration usually within 1 month; regular registration decided within about 3 to 6 mo
- 1Share documents
- 2Upload deed, registration certificate, PAN and activity details
- 3Eligibility check
- 4Our CA reviews objects and deed clauses and suggests corrections if needed
- 5Application filing
- 6We prepare and file the registration and 80G approval applications online
- 7Department queries
- 8We reply to any notice or clarification raised by the CIT(Exemptions)
- 9Registration granted
- 10You receive the registration and approval orders with URN
About 12A and 8og Registration
Overview
Registration for income tax exemption (earlier section 12A/12AB, now section 332 of the Income-tax Act 2025) and approval for donor deduction (earlier section 80G, now section 354) are essential for every trust, society and Section 8 company that wants to work as a non-profit.
Without registration, the surplus of the NGO is taxable at normal rates, and donors cannot claim deduction for their contributions. A new NGO first gets provisional registration, and then applies for regular registration once activities begin.
Company Mitra reviews your deed and objects, drafts a clear activity note, files both applications on the income tax portal and handles any queries from the CIT(Exemptions) until the order is issued. Our CA team also sets up your post-registration compliance calendar so that the registration is not cancelled for missed filings.
- Online filing, no government fee
- Provisional and regular registration support
- Query and notice handling included
Who needs it
- Newly formed trusts, societies and Section 8 companies
- NGOs wanting income tax exemption on surplus
- Charitable organisations seeking donations with tax benefit for donors
- Entities whose provisional or existing registration is due for renewal
What's included
Included:
- Eligibility review of trust deed, MOA or bye-laws and objects
- Drafting of activity note and supporting annexures
- Filing of application for provisional or regular registration under section 332 (earlier 12A/12AB) and approval under section 354 (earlier 80G)
- Digital signature or EVC based verification support
- Handling clarification notices and document requests from CIT(Exemptions)
- Follow-up until registration order is issued
Not included:
- Trust or society registration and Section 8 incorporation
- Audit of accounts and Form 10B/10BB
- Annual ITR-7 and Form 10BD filing
- DSC purchase if not available
Ready to get started?
Place your order in 2 minutes — our expert takes it from there.
Frequently asked questions
Is there a government fee for 12A and 80G registration?
No. The applications are filed online on the income tax portal without any government fee.
What is the validity of provisional registration?
Provisional registration is generally valid for 3 years, and the entity must apply for regular registration within the prescribed time, such as within 6 months of commencement of activities or at least 6 months before expiry.
How long is regular registration valid?
Regular registration is generally valid for 5 years, and the new Act allows longer validity for smaller entities meeting income conditions. Renewal must be applied for at least 6 months before expiry.
Do I need separate applications for 12A and 80G?
Yes. Registration for exemption of income and approval for donor deduction are separate applications, though they can be filed together.
What changed under the Income-tax Act 2025?
From 1 April 2026, 12A/12AB provisions are covered under section 332 and 80G under section 354, with new form numbers under the Income-tax Rules 2026. Existing registrations continue as per transition rules.
Compliances after this
- Maintain books of account and get them audited where required
- File Form 10BD (donation statement) by 31 May and issue Form 10BE to donors
- File ITR-7 by the due date every year
- Apply for regular registration or renewal at least 6 months before expiry
- Apply 85 percent of income for charitable objects or accumulate as permitted
Penalty for delay / non-compliance
An unregistered trust is taxed like an ordinary person on its surplus, and donors lose deduction. Violation of conditions can lead to cancellation of registration and tax on accreted income (earlier section 115TD). Delay in filing Form 10BD attracts late fee of ₹200 per day (earlier section 234G) and penalty of ₹10,000 to ₹1,00,000 (earlier section 271K).